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Liberty Central School District – Financial Operations (2016M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the … Review all reserve balances and transfer excess funds to other needed reserves or unrestricted fund balance, where … Program Community Eligibility Provision and make changes to operations as needed. … Liberty Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Greenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records and reports for … Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did not …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide essential information that can be used for financial reporting and analytical purposes, and to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewLakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. Background The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was … Library, which operates one building with 20 employees, is governed by a five-member Board of Trustees. Budgeted …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Work-Related and Non-Work-Related Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… guide to the requirements that ensure elected or appointed NYSLRS members receive accurate service credit …
https://www.osc.ny.gov/retirement/members/ea-officials/work-related-and-non-work-related-activitiesVischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Ferry Fire District in Saratoga County. The Company is governed by a Board of Directors composed of five elected …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mFull- and Part-Time Service Credit – State Police Plan
… the day you begin employment with a participating employer and work continuously on a full-time basis, your service … to the day you leave paid employment. Part-Time Employment For Tier 2, 5 and 6 members, one year of part-time employment is credited …
https://www.osc.ny.gov/retirement/publications/1518/full-and-part-time-service-creditFull- and Part-Time Service Credit – Special 20- and 25-Year Plans
… the date you leave paid employment. Part-Time Employment For Tier 2, 3, 5 and 6 members, one year of part-time …
https://www.osc.ny.gov/retirement/publications/1517/full-and-part-time-service-creditWest Niles Fire Company – Financial Activities (2017M-205)
… organization, incorporated in 1977 and affiliated with the Three Town Fire District in Cayuga County. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Divorce – Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Article 14 Benefits
… is the division of marital assets between spouses after the marriage has ended. This division must be stated in …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Police and Fire Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – En-Con Police Officers Plan
… is the division of marital assets between spouses after the marriage has ended. This division must be stated in …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – New Career Plan
… a distribution of your pension until you actually retire, die or terminate membership. If you are divorced, it is …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… after the marriage has ended. The division must be stated in the form of a Domestic Relations Order (DRO) if we are to …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The New York State Court of Appeals has determined that retirement benefits are marital property and subject to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the marriage …
https://www.osc.ny.gov/retirement/publications/1511/divorceMarion Central School District – Tuition Reimbursements (2016M-11)
… Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates two schools … obligations. Seek recovery of the $4,932 in tuition reimbursement overpayments. … Marion Central …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… The District reported $3.4 million in the debt service fund as of June 30, 2014 but used general fund resources totaling $7.7 million in the 2013-14 fiscal year to pay for principal and interest costs on outstanding debt. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationAfton Central School District – Fund Balance Management (2023M-18)
… fund balance that was not needed, which in effect is a reservation of fund balance that is not provided by statute and circumvents the statutory … $63,561 in unnecessary interest and other associated costs for the issuance of bond anticipation notes (BANs) to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18